成本会计：管理的着重点十版书后习题答案六

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1、个人收集整理勿做商业用途CHAPTER6MASTERBUDGETANDRESPONSIBILITYACCOUNTING6-1Thebudgetingcycleincludesthefollowingelements:文档收集自网络，仅用于个人学习a.Planningtheperformanceoftheorganizationasawholeaswellasitssubunits.Theentiremanagementteamagreesastowhatisexpected.文档收集自网络，仅用

2、于个人学习b.Providingaframeofreference,asetofspecificexpectationsagainstwhichtheactualresultscanbecompared.文档收集自网络，仅用于个人学习c.Investigatingvariationsfromtheplans.Ifnecessary,correctiveactionfollowsinvestigation.文档收集自网络，仅用于个人学习d.Planningagain,consideringfeed

3、backandchangedconditions.文档收集自网络，仅用于个人学习6-2Themasterbudgetisacomprehensiveexpressionofmanagement'soperatingandfinancialplansforafuturetimeperiod(usuallyayear)thatissummarizedinasetofbudgetedfinancialstatements.Itembracestheimpactofbothoperatingdecisi

4、onsandfinancingdecisions.文档收集自网络，仅用于个人学习6-3Strategy,plans,andbudgetsareinterrelatedandaffectoneanother.Strategydescribeshowanorganizationmatchesitsowncapabilitieswiththeopportunitiesinthemarketplacetoaccomplishitsoverallobjectives.Strategyanalysisund

5、erliesbothlong-runandshort-runplanning.Inturn,theseplansleadtotheformulationofbudgets.Budgetsprovidefeedbacktomanagersaboutthelikelyeffectsoftheirstrategicplans.Managersusethisfeedbacktorevisetheirstrategicplans.文档收集自网络，仅用于个人学习6-4Budgetedperformancei

6、sbetterthanpastperformanceforjudgingmanagers.Why?Mainlybecauseinefficienciesincludedinpastresultscanbedetectedandeliminatedinbudgeting.Also,newopportunitiesinthefuture,whichdidnotexistinthepast,maybeignoredifpastperformanceisused.文档收集自网络，仅用于个人学习6-5Pr

7、oductionandmarketingtraditionallyhaveoperatedasrelativelyindependentbusinessfunctions.Budgetscanassistinreducingbattlesbetweenthesetwofunctionsintwoways.ConsiderabeveragecompanysuchasCoca-ColaorPepsi-Cola:文档收集自网络，仅用于个人学习•Communication.Marketingcoulds

8、hareinformationaboutseasonaldemandwithproduction.文档收集自网络，仅用于个人学习•Coordination.Productioncouldensurethatoutputissufficienttomeet,forexample,highseasonaldemandinthesummer.文档收集自网络，仅用于个人学习6-6Acompanythatsharesitsowninternalbudgetinformationwithothercompa